(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.
(2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date.
(3) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9.
(4) Every certificate of registration shall be duly signed or verified through electronic verification code by the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under subrule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within
22. Substituted by The Bihar Goods and Services Tax (Fourteenth Amendment) Rules, 2020 published vide Notification No. 48 Patna dated 14th January, 2021 w.e.f. 22.12.2020. Prior to substitution sub-rule read as under:
(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under sub-section (6D) of section 25; or
(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.
2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 13 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
[10A. Furnishing of Bank Account Details.- After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall [within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal.]23]24 [Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.]25 [10B. Aadhaar authentication for registered person.
The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:- Table S.
No.
Purpose
(1) (2)
1. For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23
2. For filing of refund application in FORM RFD-01 under rule 89
23. Substituted for the words "as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, which is in name of the registered person and obtained on Permanent Account Number of the registered person or any other information, as may be required on the common portal in order to comply with any other provision." by The Bihar Goods and Services Tax (Second Amendment) Rules, 2023 published vide Notification No. 847 Patna dated 16th October, 2023 w.e.f.
04.08.2023.
24. Inserted by The Bihar Goods and Services Tax (Fourth Amendment) Rules, 2019 published vide Notification No. 770 Patna dated 03rd July, 2019 w.e.f. 28.06.2019.
25. Inserted by The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2021 published vide Notification No. 868 Patna dated 18th October, 2021.
2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 14 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad
3. For refund under rule 96 of the integrated tax paid on goods exported out of India
Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: -
(a) her/his Aadhaar Enrolment ID slip; and
(b) (i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India;
(iii) or Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):
Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.]26 [11. Separate registration for multiple places of business within a State or a Union territory.-
(1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:-
(a) such person has more than one place of business as defined in clause
(85) of section 2;
(b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business;
(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.
Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.
(2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
26. Inserted by The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2021 published vide Notification No. 868 Patna dated 18th October, 2021.
2025 BIHAR GOODS AND SERVICES TAX RULES, 2017 15 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.]27